MEMORANDUM OPINION
ALBRITTON, Chief Judge.
I. INTRODUCTION
The State of Alabama ("Alabama") appeals an administrative decision by the Departmental Appeals Board ("DAB") upholding Donna E. Shalala's (the "Secretary") decision in her capacity as Secretary of the United States Department of Health and Human Services ("HHS") to disallow certain costs paid to Alabama by the federal government. In particular, Alabama challenges...
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